Clubbing of minor's income: minor's earned income generally taxed with parent, with exceptions for manual or skill-based earnings and disability.

Income of a minor is generally clubbed with the parent whose own income is higher or who maintains the child; earnings from a minor's manual work or from the minor's skill, talent or experience are not clubbed though accretions are, while income of a disabled minor is excluded. The parent including the clubbed income may claim the statutory exemption applicable to clubbed minor income. A deductee may file a declaration and the deductor must report the tax deduction in the name of the person declared in the prescribed information return.

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